Management is the process of coordinating and overseeing the activities in an order which ensures that organizational goals are met (Robbins, Bergman, Stagg & Coulter, 2009). It is due to its high importance that several theories regarding management have evolved through the years. Henri Fayol was a French engineer/executive who wrote almost eight decades ago, provides an important landmark in the development of management theory (Wren, 1995). Henri Fayol’s four managerial functions include planning, organizing, leading, and controlling. However it is questionable as to whether these theories can be related to the managers in today’s world. Furthermore, a question of universality of management is raised in today’s world to identify the similarities among managers. This essay will further enlighten whether these common techniques can be related to the two managers. The first manager I interviewed was Mr. S who is the area manager of SS Bank Ltd. SS Bank, Engaged in banking services, where Mr. S operates as a middle level manager and is accountable to the president of SS Bank. The second manager I interviewed was Miss N who is an assistant manager in PC. PC is a multinational Auditing firm. Miss N is the first line manager and she is directly involved with coaching the newly hired employees and her job is to review and analyze the fieldwork. Nowadays all successful business requires planning. The business plan is a series of activities, which need to be performed in order to achieve the organization’s long-term goals. All departments should have their respective business plans with objectives and strategies to achieve those overall organizational objectives (Pryor & Taneja, 2010). As a manager Mr. S is engaged in planning for achieving their organization goal. It is a fact that first and middle level managers do not have to focus much on planning. Therefore, Mr. S marked three for the planning, spending little time on planning, but still he does plan to use different market activities to achieve their goals. Mr. S is middle line manager but he rated moderate for technical skills. Generally, technical skills are thought of as the specific skills an individual needs to perform some specialized task (Peterson & Fleet, 2004). He rarely uses his technical skills and most of the time he follows the instructions and regulations of state bank. Hence the success of an enterprise generally depends much more on the administrative ability of its leader than on their technical ability (Wren, 1995). After planning managers are responsible for organizing the firm. It is his duty to decide and arrange all organization’s tasks. Furthermore, morning meetings are anticipated stating a clear vision. For instance, arrangements are made in attempt to increase the clients of the bank. Leading involves taking actions to motivate people and help them to see that contributing to group objectives is in their own interest (Shenhar & Renier, 1996). Mr. S encircled four for leading and he stated that he motivates his team by giving them awards such as fridge benefits. This falls as motivation in leading. When goals are achieved Mr. S encourages his employ